| Summary: | 碩士 === 逢甲大學 === 財稅所 === 96 === Abstract
Title of Thesis: The study on Taiwan Transfer Pricing – Probit Method
Name of Student: Liu, Hui-Fang Advisor:Hsieh,Yao-Chih, Ph.D
Total pages: 60 pages Monthly/year: 07/2008
Key Words: Transfer Pricing. Tax Heaven. Non-arms’length Transaction
Abstract:
In order to maximize the profit of group and follow the trend of globalization, many companies establish multinational enterprises attempt to reduce the burden of taxation and manage earnings through transfer pricing between affiliated companies. However, each country in order to safeguard taxation, the government of organization has legislated to prevent the corroding of tax revenues by intercompany transaction.
This research use the data of companies listed in Taiwan Stock Exchange from 1997 to 2006. By using “Probit” method, this study probe into the factors which affect companies if they will employ transfer pricing between the parent company in Taiwan and subsidiaries in Mainland China. Also, the correlations between these factors will be investigated.
Conclusions in this study are as follows:
In our study, companies which have higher return on asset(ROA), higher financial leverage(LEV), large scale (SIZE), higher operation cash flow(OCF) and higher growth rate will not use transfer pricing to manipulate their earnings and generate maximum group’s profits.
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